Improving the Criteria for Classifying Enterprises as Large Taxpayers Based on the Experience of the Russian Federation

In recent years, several countries have established specialized organizations to monitor the activities of and provide support for large taxpayer enterprises. This article examines the experience of developing criteria for classifying enterprises as large taxpayers and analyzes their role in generating state budget revenues. It also presents proposals and recommendations for improving the criteria for classifying enterprises as large taxpayers based on the experience of the Russian Federation.